Vol. 16 Núm. 2 (2021)
Articles

Analyze The Capacity Of The Taxes On Specific Consumptions

Publicado 2021-05-09

Resumen

This Research Is Attempting To Analyze The Capacity Of The Taxes On Specific Consumptions, To Contribute To The Achievement Of The Different Purposes Of The Tax Systems. The Analysis Basically Consists Of Selecting The Existing Taxes In A Determined Year, Designing An Economic Model That Allows To Know Its Effects In Relation To The Main Objectives Of The Tax System, Measuring The Sensitivity Of The Generalized Grievance Model, And The Sensitivity Of The Generalized Grievance Model. Conclusions For The Set Of Specific Consumption Taxes. The Effects Of The Special Taxes And The Tax Income Of The Oil Monopoly In Spain, In 1986, Have Been Analyzed From The Triple Perspective Of The Collection And Its Contribution To The Equity And Efficiency Of The System. In Summary, It Has Been Demonstrated That These Taxes, Although They Do Not Obtain As Many Income As The Large Collecting Taxes, Such As Personal Income Or General Consumption Taxes, Their Collection Is Considerable, Equally Practically With Or Exceeding Corporate Taxes. Which Are Established On The Equity And Successions.